ITA No.3501/M/2024

Parties Involved

Facts Summary

The assessee, Smt. Shyampati Devi Mishra Educational Trust, had filed its return of income for the Assessment Year 2018-19 on 31/12/2018 and also filed the Audit Report under Section 12A [b] of the Income-Tax Act in Form 10B on the same date. The CPC issued an intimation under section 143(1) on 20/03/2020, calculating tax on the gross income without allowing any deductions for administrative and capital expenditure. The assessee filed a rectification request on 18/05/2020, which was rejected on 18/06/2020. The assessee then filed a request for condonation of delay in filing the income tax return on 27/08/2020, which was rejected by CIT (Exemptions) on 18/01/2022. The assessee received a notice for scrutiny assessment on 11/11/2020 and filed a reply on 26/11/2020. The Assessing Officer passed an assessment order on 06.04.2021, which the assessee appealed against on 28/05/2021. The Commissioner of Income-tax (Appeals) passed an order on 09/04/2024, allowing the grounds of appeal in favor of the assessee trust. However, the order contained facts from the Assessment Year 2017-18 instead of 2018-19, leading to confusion.…

Legal Issues

• 1. Whether the Ld. CIT (A) was right in giving relief on the basis of totally wrong facts that the delay for filing Form 10 has been condoned by the Hon'ble CIT(A), Mumbai when on records it can be seen erred in allowing the pharmacy shop's Income w/s. 11 (4A) of the Income Tax Act and held that there is an order of rejection passed?
• 2. Whether on the facts and circumstance of the case and in law, the Ld. CIT(A), was right erred in giving relief on the basis of totally wrong facts thereby resulting in perversity of justice in the Instant Case?
• 3. Whether on the facts and circumstance of the case and in law, the Ld. CIT(A), is having jurisdiction to allow the condonation application u/s 119(2)(b) of the Act when the authority to pass such order falls under the domain of the Commissioner of Income-tax (A)?

Judgment Outcome

Decided in favour of Assessee.

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